Auditing standards in China - A comparative analysis with relevant international standards and guidelines

International Journal of Accounting

Volumn 35, Issue 4, 2000, Pages 559-577

  Lin, Kenny Z ^a   Hung Chan, K ^a  

^a LINGNAN UNIVERSITY   (Hong Kong)

Author keywords

Chinese accounting industry; Chinese auditing standards; Chinese professional ethics; Code of Ethics for Professional Accountants; International Federation of Accountants; International Standards on Auditing

Indexed keywords

EID: 0346982479     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(00)00079-0     Document Type: Article

References (6)

1. American Institute of Certified Public Accountants (AICPA). 1998. "Analytical Procedures." Statement on Auditing Standards 56. New York: AICPA.
2. Auditing Practices Board (APB). 1995. "Analytical Procedures." Statement on Auditing Standards, vol. 410. London: APB.
3. Beijing Review. 1998. Foreign Investment Achievement Exhibited. 41 (50): 5.
4. Beijing Review. 1999. FDI Rises in 1998. 42(6): 5.
5. Chen, C. J. P., S. M. Chen, and X. J. Su. 2000. "Profitability Regulation, Earnings Management and Modified Audit Opinions: Evidence from China." Auditing: A Journal of Practice and Theory, forthcoming.
6. Chen, H. P. and A. V. Tran. 1995. "Recent Accounting Reform in China." Asian Review of Accounting, 3(1): 3-24.